BIR Library
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Showing 698 results: BIR issuances on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 25-2007 | Further extends the deadline for availment of the Improved Voluntary Assessment Program (IVAP) until June 29, 2007 | Mar 30, 2007 | View |
| RMC No. 22-2007 | Extends the deadline for the completion and reporting of the pre-audit of 2005 tax returns until June 29, 2007 | Mar 22, 2007 | View |
| RMC No. 15-2007 | Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007 | Mar 14, 2007 | View |
| RR No. 3-2007 | Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments | Feb 14, 2007 | View |
| RMC No. 10-2007 | Circularizes the memorandum of the Commissioner of Internal Revenue regarding tax mapping operations on properties for rent/lease | Feb 5, 2007 | View |
| RMC No. 06-2007 | Further extends the deadline for availment of the Improved Voluntary Assessment Program until March 30, 2007 | Jan 31, 2007 | View |
| RMC No. 02-2007 | Provides guidelines in the form of basic questions and answers regarding the Improved Voluntary Assessment Program (IVAP) | Jan 12, 2007 | View |
| RMC No. 77-2006 | Further extends until January 31, 2007 the deadline for the availment of the Improved Voluntary Assessment Program | Dec 29, 2006 | View |
| RMC No. 73-2006 | Suspends all audit and other field operations of the BIR effective December 18, 2006 | Dec 13, 2006 | View |
| RMC No. 69-2006 | Extends the deadline for the availment of Improved Voluntary Assessment Program (IVAP) until December 29, 2006 | Nov 17, 2006 | View |
| RR No. 18-2006 | Prescribes the policies, procedures and guidelines in the implementation of the Improved Voluntary Assessment Program (IVAP) for Taxable Year 2005 and prior years under certain conditions | Nov 14, 2006 | View |
| RMC No. 67-2006 | Prescribes the guidelines and procedure in the pre-audit by the Regional Offices of 2005 tax returns not selected for issuance of Letter of Authority/Audit Notice/Tax Verification Notice under RMO No. 11-2006, as amended by RMO No. 18-2006 | Nov 3, 2006 | View |
| RR No. 16-2006 | Prescribes the submission by taxpayers of electronic books of accounts and other accounting records in the course of a tax audit/investigation | Oct 20, 2006 | View |
| RMO No. 23-2006 | Prescribes the guidelines and procedures on the one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Oct 6, 2006 | View |
| RMC No. 59-2006 | Extends the deadline for the availment of the No Audit Program until October 27, 2006 | Oct 2, 2006 | View |
| RR No. 15-2006 | Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Sep 27, 2006 | View |
| RMC No. 54-2006 | Publishes the full text of Circular No. 2006-005 issued by the Chairman of Commission on Audit which amends Item 7.1 of COA Circular No. 97-002 pertaining to the granting, utilization and liquidation of cash advances | Sep 4, 2006 | View |
| RR No. 14-2006 | Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereof | Sep 1, 2006 | View |
| RR No. 13-2006 | Amends sub-paragraph 3.3 of RR No. 4-2005 pertaining to financial statements acceptable to the BIR | Aug 31, 2006 | View |
| RMO No. 19-2006 | Prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products | Aug 31, 2006 | View |
| RMO No. 18-2006 | Amends certain provisions of RMO No. 11-2006 relative to the issuance of Letters of Authority/Audit Notices/Tax Verification Notices (TVNs), timeframe for the submission of the reports of investigation and review of Estate Tax cases covered by TVNs | Aug 31, 2006 | View |
| RMO No. 17-2006 | Amends the existing policies and procedures for centralized processing and issuance of Returns Processing System Assessment Notices and manual Assessment Notices by the Large Taxpayers Service including the Large Taxpayer District Offices and concerned divisions under them | Aug 30, 2006 | View |
| RMC No. 49-2006 | Declares BIR Form Nos. 2329 – Certificate of Exemption from Audit/Investigation and 0425 – Notice of Disqualification under No Audit Program as Accountable Forms | Aug 15, 2006 | View |
| RMO No. 15-2006 | Prescribes the policies and procedures in the implementation of special revalidation covering all outstanding Tax Credit Certificates issued by the BIR and those jointly issued by the One-Stop Shop inter-agency tax credit and Duty Drawback Center and the BIR | Aug 10, 2006 | View |
| RR No. 11-2006 | Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99 | Jul 21, 2006 | View |